Geliat e-commerce dan penerimaan pajak di masa pandemi

This study aims to determine tax revenue from the e-commerce sector during this pandemic. Sources of data used in this study consisted of primary data and secondary data. Primary data were obtained from informants who were taxpayers and tax authorities while secondary data were obtained from relevant written media namely journals and internet sites. The analysis method used is descriptive qualitative. The results showed that the use of e-commerce during this pandemic was very high compared to previous years but tax revenue itself actually decreased during this pandemic due to the economic downturn that hit various business sectors which had an impact on decreasing tax revenue. Penelitian ini bertujuan untuk mengetahui penerimaan pajak dari bidang e-commerce selama masa pandemi ini. Sumber data yang digunakan dalam penelitian ini terdiri dari data primer dan data sekunder data primer diperoleh dari informan yang merupakan wajib pajak dan fiskus sedangkan data sekunder diperoleh dari media tertulis yang relevan, yakni jurnal dan situs internet. Adapun metode analisis yang digunakan adalah deskriptif kualitatif.Hasil Penelitian menunjukkan bahwa penggunaan e-commerce di masa pandemi ini sangat tinggi dibandingkan dari tahun-tahun sebelumnya, namun penerimaan pajak sendiri justru mengalami penurunan selama pandemi ini dikarenakan kelesuan ekonomi yang melanda berbagai sektor bisnis yang berimbas pada penurunan penerimaan pajak

Market Response to Disclosure of Corporate Social Responsibility (CSR) during the COVID-19 Pandemic (preprint)

This article aims to disclose the CSR on stock price and trading and examine the profitability as the reinforcement variable between CSR disclosure on stock prices and the trading volume during the COVID-19 Pandemic. The object of the study was the LQ45 companies in the Indonesia stock exchange between 2019-2020. However, the study only involved 38 companies. We used the 2019 and 2020 data accessed from the official site of the Indonesia Stock Exchange (IDX) www.idx.com. The closing stock price and trading volume data were obtained from www.yahoofinance.com. Data were tested and analyzed using Partial Least Square (PLS) technique. The study found that the disclosure of CSR was positively but not significantly influential on the stock price. The disclosure of CSR is negatively but not significantly influential on the trading volume. The profitability does not strengthen the influence of CSR disclosure on stock price, and the profitability does not strengthen the negative influence of CSR disclosure on trading volume. The research findings suggest the company management continues to run CSR programs despite the unstable economic conditions due to the COVID-19 Pandemic